U.S. Income Tax Return for Estates and Trusts

i1040-schedule-h-2025-00-00-draft

U.S. Income Tax Return for Estates and Trusts

OMB: 1545-0092

Document [pdf]

Download: pdf | pdf

Note: The draft you are looking for begins on the next page.

Caution: DRAFT—NOT FOR FILING

This is an early release draft of an IRS tax form, instructions, or publication,
which the IRS is providing for your information. Do not file draft forms. We
incorporate all significant changes to forms posted with this coversheet.
However, unexpected issues occasionally arise, or legislation is passed—in this
case, we will post a new draft of the form to alert users that changes were made
to the previously posted draft. Thus, there are never any changes to the last
posted draft of a form and the final revision of the form. Forms and instructions
are subject to OMB approval before they can be officially released, so we post
drafts of them until they are approved. Drafts of instructions and pubs usually
have some additional changes before their final release. Early release drafts are
at IRS.gov/DraftForms and remain there after the final release is posted at
IRS.gov/LatestForms. Also see IRS.gov/Forms.
Most forms and publications have a page on IRS.gov: IRS.gov/Form1040 for
Form 1040; IRS.gov/Pub501 for Pub. 501; IRS.gov/W4 for Form W-4; and
IRS.gov/ScheduleA for Schedule A (Form 1040), for example, and similarly for
other forms, pubs, and schedules for Form 1040. When typing in a link, type it
into the address bar of your browser, not a Search box on IRS.gov.
If you wish, you can submit comments to the IRS about draft or final forms,
instructions, or pubs at IRS.gov/FormsComments. Include “NTF” followed by the
form or pub number (for example, “NTF1040”, “NTFW4”, “NTF501”, etc.) in the
body of the message to route your message properly. We cannot respond to all
comments due to the high volume we receive and may not be able to consider
many suggestions until the subsequent revision of the product, but we will
review each “NTF” message. If you have comments on reducing paperwork and
respondent (filer) burden, with respect to draft or final forms, please respond to
the relevant information collection through the Federal Register process; for
more info, click here.

TREASURY/IRS AND OMB USE ONLY DRAFT

2025

Instructions for Schedule H
Household Employment Taxes
Section references are to the Internal Revenue Code
unless otherwise noted.

Future Developments
For the latest information about developments related to
Schedule H and its instructions, such as legislation
enacted after they were published, go to IRS.gov/
ScheduleH.

Social security and Medicare taxes for 2025. The
social security tax rate is 6.2% each for the employee and
employer. The social security wage base limit is $176,100.
The Medicare tax rate is 1.45% each for the employee
and employer, unchanged from 2024. There is no wage
base limit for Medicare tax.
Social security and Medicare taxes apply to the wages
of household workers you pay $2,800 or more in cash
wages in 2025. For more information, see Cash wages
and $2,800 test, later. For information about the rates and
wage threshold that will apply in 2026, see Pub. 926.
Qualified parking exclusion and commuter transportation benefit. For 2025, the monthly exclusion for
qualified parking is $325 and the monthly exclusion for
commuter highway vehicle transportation and transit
passes is $325.
Withholding on qualified overtime compensation.
For tax years beginning after 2024, and ending before
2029, P.L. 119-21, commonly known as the One Big
Beautiful Bill Act, allows individuals (employees and other
workers not treated as employees) to deduct up to
$12,500 ($25,000 if married filing jointly) in qualified
overtime compensation on their income tax returns.
Qualified overtime is overtime compensation that exceeds
the regular rate of pay (such as the "and-a-half" portion of
time-and-a-half compensation) that is required to be paid
to an individual under section 7 of the Fair Labor
Standards Act (FLSA) of 1938. The FLSA provides that
employers must generally pay covered, nonexempt
employees at least one-and-a-half times their regular rate
of pay for hours worked over 40 hours per week. For more
information about private homes and domestic service
employment under the FLSA, go to dol.gov/agencies/whd/
fact-sheets/79-flsa-private-home-domestic-service.
Employers use an employee’s updated Form W-4,
Employee’s Withholding Certificate, if one is submitted by
the employee, and the federal income tax withholding
procedures in Pub. 15-T, Federal Income Tax Withholding
Methods, to allow the employee to account for their
expected deduction and receive more money in each
paycheck instead of waiting until filing their income tax
return to receive the benefit of this deduction. Overtime
Sep 30, 2025

Electronic payment. The IRS recommends paying
electronically whenever possible. Options to pay
electronically include using your bank account with Direct
Pay, your debit or credit card, your digital wallet, or your
IRS Online Account. Go to IRS.gov/Pay to see all your
payment options.
Bicycle commuting reimbursements. The Tax Cuts
and Jobs Act previously suspended the exclusion of
qualified bicycle commuting reimbursements from your
employee's income for tax years beginning after 2017 and
before 2026. P.L. 119-21 permanently eliminates this
exclusion for tax years beginning after 2025.
Credit reduction state. A state that hasn't repaid money
it borrowed from the federal government to pay
unemployment benefits is a “credit reduction state.” The
Department of Labor determines these states. If an
employer pays wages that are subject to the
unemployment tax laws of a credit reduction state, that
employer must pay additional federal unemployment tax.
For 2025, there are credit reduction states. If you paid
any wages that are subject to the unemployment
compensation laws of a credit reduction state, your credit
against federal unemployment tax will be reduced based
on the credit reduction rate for that credit reduction state.
Use Worksheet 2 to figure your credit reduction for 2025.

Reminders
The COVID-19 related credit for qualified sick and
family leave wages is limited to leave taken after
March 31, 2020, and before October 1, 2021, and may
no longer be claimed on Schedule H (Form 1040).
The time periods for providing the leave for the credits for
qualified sick and family leave wages, as enacted under
the Families First Coronavirus Response Act (FFCRA)
and amended and extended by the COVID-related Tax
Relief Act of 2020, for leave taken after March 31, 2020,
and before April 1, 2021, and the credit for qualified sick
and family leave wages under sections 3131, 3132, and
3133 of the Internal Revenue Code, as enacted under the
American Rescue Plan Act of 2021 (the ARP), for leave
taken after March 31, 2021, and before October 1, 2021,

Instructions for Schedule H (Form 1040) (2025) Catalog Number 21451X
Department of the Treasury Internal Revenue Service www.irs.gov

DRAFT

What's New

compensation is still subject to both the employer share
and employee share of social security tax and Medicare
tax.
Employers and other payers must file information
returns (for example, Forms W-2 and Forms 1099-MISC)
with the SSA or IRS, as applicable, and furnish statements
to overtime recipients showing qualified overtime
compensation paid during the year. However, the IRS will
provide transition relief to employers and payers for the tax
year 2025 reporting requirements. Monitor IRS.gov for
more information about the available relief.

TREASURY/IRS AND OMB USE ONLY DRAFT
have expired. Effective for tax periods beginning after
2023, the lines used to claim the credit for qualified sick
and family leave wages have been removed from
Schedule H (Form 1040) because it would be extremely
rare for an employer to pay wages after 2023 for qualified
sick and family leave taken after March 31, 2020, and
before October 1, 2021.
Outsourcing payroll duties. You’re responsible to
ensure that tax returns are filed and deposits and
payments are made, even if you contract with a third party
to perform these acts. You remain responsible if the third
party fails to perform any required action. Before you
choose to outsource any of your payroll and related tax
duties (that is, withholding, reporting, and paying over
social security, Medicare, Federal Unemployment Tax Act
(FUTA), and income taxes) to a third-party payer, such as
a payroll service provider or reporting agent, go to
IRS.gov/OutsourcingPayrollDuties for helpful information
on this topic. For more information on the different types of
third-party payer arrangements, see section 16 of Pub. 15.

DRAFT

Paid preparers. If you use a paid preparer to complete
Schedule H, the paid preparer must complete and sign
the paid preparer’s section of the Schedule H unless
you’re attaching Schedule H to Form 1040, 1040-SR,
1040-SS, 1040-NR, or 1041. A paid preparer must sign
Schedule H and provide the information requested in the
Paid Preparer Use Only section only if the preparer was
paid to prepare Schedule H and isn't your employee. The
preparer must give you a copy of the return in addition to
the copy to be filed with the IRS.

General Instructions
These instructions give you some background information
about Schedule H. They tell you who must file
Schedule H, how to complete it line by line, and when and
where to file it. If you want more in-depth information about
household employment tax topics relating to Schedule H,
see Pub. 926.

Who Needs To File Schedule H?

You must file Schedule H if you answer “Yes” to any of the
questions on lines A, B, and C of Schedule H.
Did you have a household employee? If you hired
someone to do household work and you could control
what work they did and how they did it, you had a
household employee. This is true even if you gave the
employee freedom of action. What matters is that you had
the right to control the details of how the work was done.
Example. You paid Peyton Oak to babysit your child
and do light housework 4 days a week in your home.
Peyton followed your specific instructions about
household and childcare duties. You provided the
household equipment and supplies Peyton needed to do
the work. Peyton is your household employee.
2

Babysitters
Butlers
Caretakers
Cleaning people

Cooks
Drivers
Health aides
Housekeepers

Maids
Nannies
Private nurses
Yard workers

If a worker is your employee, it doesn't matter whether
the work is full or part time or that you hired the worker
through an agency or from a list provided by an agency or
association. Also, it doesn't matter if the wages paid are
for work done hourly, daily, weekly, or by the job.
If you’re a home care service recipient receiving home
care services through a program administered by a
federal, state, or local government agency, and the person
who provides your care is your household employee, you
can ask the IRS to authorize an agent under section 3504
to report, file, and pay all federal employment taxes,
including FUTA taxes, on your behalf. See Form 2678,
Employer/Payer Appointment of Agent, for more
information.
If a government agency or third-party agent

TIP reports and pays the employment taxes on wages

paid to your household employee on your behalf,
you don't need to file Schedule H to report those taxes.

Workers who aren't your employees. Workers you get
from an agency aren't your employees if the agency is
responsible for who does the work and how it is done.
Self-employed workers are also not your employees. A
worker is self-employed if only the worker can control how
the work is done. A self-employed worker usually provides
their own tools and offers services to the general public in
an independent business.
Example. You made an agreement with a worker to
care for your lawn. The worker runs a lawn care business
and offers their services to the general public. The worker
hires their own helpers, provides their own tools and
supplies, and instructs the helpers how to do their jobs.
Neither the worker nor their helpers are your employees.
For more information, see What Forms Must You File?
in Pub. 926.

Who Needs To File Form W-2 and
Form W-3?

Note. References to Form W-2 also apply to Form
499R-2/W-2PR unless otherwise specified. References to
Form W-3 also apply to Form W-3 (PR) unless otherwise
specified.
If you have a household employee, you need to
withhold and pay social security and Medicare taxes if you
paid cash wages of $2,800 or more in 2025 to any one
household employee. See Did you have a household
employee? and Line A, later, for more information.
You must file Form W-2 for each household employee
to whom you paid $2,800 or more of cash wages in 2025
that are subject to social security and Medicare taxes. To
find out if the wages are subject to these taxes, see the
instructions for Schedule H, Line 1, Line 3, and Line 5,

DRAFT

References to federal income tax withholding
don't apply to employers in Puerto Rico unless
CAUTION you have employees who are subject to U.S.
income tax withholding. Contact your local tax department
for information about income tax withholding.

Household work is work done in or around your home.
Some examples of workers who do household work are:

later. Even if the wages aren't subject to these taxes, if you
withheld federal income tax from the wages of any
household employee, you must file Form W-2 for that
employee. However, when not subject to social security
and Medicare taxes, leave boxes 3, 4, 5, and 6 blank on
Form W-2; only complete boxes 1 and 2. If the wages are
below $2,800 for 2025 and you complete boxes 3, 4, 5,
and 6 on Form W-2, the SSA will reject your Form W-2.

Note. Form I-9 is available in Spanish. Only employers
located in Puerto Rico may complete the Spanish version
of Form I-9 instead of the English version. Go to
USCIS.gov/I-9 to get the English and Spanish versions of
Form I-9 and their separate instructions.

Note. If you are a household employer located in Puerto
Rico and wages are not subject to social security and
Medicare taxes, leave boxes 20, 21, 22, and 23 blank on
Form 499R-2/W-2PR, but complete the rest of the form
according to your instructions. If the wages are below
$2,800 for 2025 and you complete boxes 20, 21, 22, and
23 of Form 499R-2/W-2PR, the SSA will reject your Form
499R-2/W-2PR.

If you employed a household employee in 2025, you
probably have to pay contributions to your state
unemployment fund for 2025. To find out if you do, contact
your state unemployment tax agency. For a list of state
unemployment tax agencies, go to the U.S. Department of
Labor's website at oui.doleta.gov/unemploy/agencies.asp.
You should also find out if you need to pay or collect other
state employment taxes or carry workers' compensation
insurance.

If you're required to file a 2025 Form W-2 for any
household employee, you must also send Form W-3 with
Copy A of Form(s) W-2 to the SSA. Send one copy of
Form W-3 with Copy A of Form(s) W-2 to the SSA, and
keep one copy of Form W-3 for your records. You're
encouraged to file your Forms W-2 and W-3 electronically.
If filing electronically via the SSA's Form W-2 Online
service, the SSA generates Form W-3 data from the
electronic submission of Form(s) W-2. For more
information on electronic filing, go to the SSA's Employer
W-2 Filing Instructions & Information website at SSA.gov/
employer.
For more information, see What Forms Must You File?
in Pub. 926.

Do You Have an Employer
Identification Number (EIN)?

If you have household employees, you will need an EIN to
file Schedule H. If you don't have an EIN, you may apply
for one online by going to IRS.gov/EIN. You may also
apply for an EIN by faxing or mailing Form SS-4 to the
IRS. Don't use your social security number (SSN) in place
of an EIN. The Instructions for Form SS-4 explain how you
can get an EIN immediately over the Internet, generally
within 4 business days by fax, or in about 4 weeks if you
apply by mail. Go to IRS.gov/Forms to get forms and
publications, including Form SS-4.

Can Your Employee Legally Work in
the United States?

It is unlawful to employ a person who can't legally work in
the United States. When you hire a household employee
to work for you on a regular basis, you and the employee
must each complete part of the U.S. Citizenship and
Immigration Services (USCIS) Form I-9, Employment
Eligibility Verification. You must verify that the employee is
either a U.S. citizen or a person who can legally work in
the United States and you must keep Form I-9 for your
records. You can get the form and the USCIS Handbook
for Employers by going to the USCIS website at
USCIS.gov/I-9-Central. You may use E-Verify at EVerify.gov to confirm the employment eligibility of newly
hired employees.

What About State Employment
Taxes?

Note. Household employers located in Puerto Rico, see
section 14 of Pub. 15 or call 787-754-5353.

When and Where To File
Filing Schedule H

If you file Form 1040, 1040-SR, 1040-SS, 1040-NR, or
1041 for 2025, remember to attach Schedule H to it. You
are encouraged to file electronically. For more information
on electronic filing, see the instructions for your tax return.
If you file a paper return, mail your return, by April 15,
2026, to the address shown in your tax return instructions.
Exceptions. If you get an extension of time to file your
return, file your return with Schedule H by the extended
due date. If you’re a fiscal year filer, file your return and
Schedule H by the due date of your fiscal year return,
including extensions.
If you’re a calendar year taxpayer and have no

TIP household employees for 2025, you don't have to
file Schedule H for 2025.

If you have household employees for 2025, but you’re
not required to file a 2025 tax return (for example,
because your income is below the amount that requires
you to file), you must file Schedule H by itself by April 15,
2026. Complete Schedule H and put it in an envelope with
your check or money order. Don't send cash. See the list
of filing addresses, later. Mail your completed Schedule H
and payment to the address listed for the place where you
live. Make your check or money order payable to “United
States Treasury” for the total household employment taxes
due. Don't make a separate payment. You pay both
income and employment taxes to the United States
Treasury when you file Schedule H with your return. Most
filers must pay by April 15, 2026. Enter your name,
address, SSN, daytime phone number, and “2025
Schedule H” on your check or money order. Household
employers that are tax exempt and don't have to file a tax
return (for example, churches that pay a household worker
to take care of a minister's home) may also file
Schedule H by itself.
The IRS recommends paying electronically whenever
possible. Go to IRS.gov/Pay to see all your payment
options.
3

DRAFT

TREASURY/IRS AND OMB USE ONLY DRAFT

TREASURY/IRS AND OMB USE ONLY DRAFT
Note. Taxpayers in Puerto Rico pay their income tax to
the Department of the Treasury, Government of Puerto
Rico.

Filing Form W-2 and Form W-3

You're encouraged to file your Forms W-2 and W-3
electronically. Go to the SSA's Employer W-2 Filing
Instructions & Information website at SSA.gov/employer to
learn about electronic filing. If filing electronically via the
SSA's Form(s) W-2 Online service, the SSA generates
Form W-3 automatically based on your Form(s) W-2.
By February 2, 2026, send Copy A of Forms W-2 with
Form W-3 to the SSA and give Copies B, C, and 2 of Form
W-2 to each employee. For paper forms, you will meet this
requirement if the form is properly addressed, mailed, and
postmarked no later than February 2, 2026. Go to
SSA.gov/employer for details.

If you file Forms W-2 and W-3 electronically, don't
mail the paper Forms W-2 and W-3 to the SSA.

CAUTION

Where to file paper Forms W-2 and W-3. File Copy A
of Form(s) W-2 with Form W-3 at the following address.

DRAFT

If you use Certified Mail to file, change the ZIP

TIP code to “18769-0002.” If you use an IRS-approved

private delivery service (PDS), add “Attn: W-2
Process, 1150 E. Mountain Drive” to the address and
change the ZIP code to “18702-7997.” Go to IRS.gov/PDS
for a list of IRS-approved PDSs.

Check with your state, city, or local tax department

TIP to find out if you must file Copy 1 of Form W-2.

Penalties. You may have to pay a penalty if you don't give
Forms W-2 to your employees or file Copy A of the forms
with the SSA by the due dates. You may also have to pay
a penalty if you don't show your employee's SSN on Form
W-2 or don't provide correct information on the form. See
Penalties in the General Instructions for Forms W-2 and
W-3 for more information.

Specific Instructions
How To Fill in Schedule H, Form W-2,
and Form W-3
Completing Schedule H

CAUTION

If you were notified that your household employee
received payments from a state disability plan,
see State Disability Payments, later.

Name of employer. Enter your name. If you are
attaching Schedule H to Form 1040, 1040-SR, or
1040-SS, your name must match the name shown on your
return. Only two Schedules H can be attached to Form
4

Social security number (SSN). Enter your SSN. Form
1041 filers, don't enter a number in this space. But be sure
to enter your EIN in the space provided.
Employer identification number (EIN). An EIN is a
nine-digit number assigned by the IRS. The digits are
arranged as follows: 00-0000000. Enter your EIN in the
space provided. If you don't have an EIN, see Do You
Have an Employer Identification Number (EIN), earlier. If
you applied for an EIN but haven't received it, enter
“Applied For” and the date you applied. Don't use your
SSN as an EIN.
Line A. Did you pay any one household employee
cash wages of $2,800 or more in 2025? To figure the
total cash wages you paid in 2025 to each household
employee, don't include amounts paid to any of the
following individuals.
• Your spouse.
• Your child who was under age 21.
• Your parent. (See Exception for parents below.)
• Your employee who was under age 18 at any time
during 2025. If the employee wasn't a student, see
Exception for employees under age 18 below.
Exception for parents. Include the cash wages you
paid your parent for work in or around your home if both
(1) and (2) below apply.
1. Your child (including an adopted child or stepchild)
who lived with you was under age 18 or had a physical or
mental condition that required the personal care of an
adult for at least 4 continuous weeks during the calendar
quarter in which services were performed. A calendar
quarter is January through March, April through June, July
through September, or October through December.
2. You were divorced and not remarried, a widow or
widower, or married to and living with a person whose
physical or mental condition prevented your spouse from
caring for the child for at least 4 continuous weeks during
the calendar quarter in which services were performed.
Exception for employees under age 18. Include the
cash wages you paid to a person who was under age 18
and not a student if providing household services was the
employee’s principal occupation.
Cash wages. Cash wages include wages paid by check,
money order, etc. Cash wages don't include the value of
food, lodging, clothing, transit passes, or other noncash
items you give a household employee. However, cash you
give your employee in place of these items is included in
cash wages.
Noncash wages paid to household employees aren't
subject to social security taxes or Medicare taxes;
however, they are subject to federal income tax unless a
specific exclusion applies. Report the value of taxable
noncash wages in box 1 of Form W-2 together with cash
wages. Don't show noncash wages in box 3 or in box 5 of

DRAFT

Social Security Administration
Direct Operations Center
Wilkes-Barre, PA 18769-0001

1040, 1040-SR, and 1040-SS, one Schedule H for each of
the primary taxpayer and the secondary taxpayer.
If you are attaching Schedule H to Form 1040-NR, your
name must match the name shown on your return. If you
are attaching Schedule H to Form 1041, your name must
match the name of the estate or trust shown on your
return.

TREASURY/IRS AND OMB USE ONLY DRAFT

Note. Household employers located in Puerto Rico report
the value of taxable noncash wages in box 7 of Form
499R-2/W-2PR together with cash wages. Don't show
noncash wages in box 20 or in box 22 of Form 499R-2/
W-2PR. See section 5 or section 9 of Pub. 15 for more
information on cash and noncash wages.
Transportation (commuting) benefits. If you
reimburse your employee for qualified parking,
transportation in a commuter highway vehicle, or transit
passes, you may be able to exclude the cash
reimbursement amounts from counting as cash wages
subject to social security and Medicare taxes. Qualified
parking is parking at or near your home or at or near a
location from which your employee commutes to your
home. It doesn't include parking at or near your
employee's home. For 2025, you can reimburse your
employee up to $325 per month for qualified parking and
$325 per month for combined commuter highway vehicle
transportation and transit passes. See Transportation
(Commuting) Benefits in Pub. 15-B for more information.
Any cash reimbursement over these amounts is included
as wages.

Part I. Social Security, Medicare, and Federal
Income Taxes

Social security and Medicare taxes fund retirement,
survivor, disability, and health benefits for workers and
their families. You and your employees generally pay
these taxes in equal amounts.
You’re not required to withhold federal income tax from
wages you pay a household employee. You should
withhold federal income tax only if your household
employee asks you to withhold it and you agree. The
employee must give you a completed Form W-4.
For 2025, the rate of social security tax on taxable
wages is 6.2% each for the employee and employer. Stop
paying social security tax on and entering an employee's
wages on line 1 when the employee's taxable wages
reach $176,100 for the year. However, continue to
withhold income and Medicare taxes for the whole year on
all wages paid in 2025, even when the social security
wage base limit of $176,100 has been reached.
The Medicare tax rate is 1.45% each for the employee
and employer, unchanged from 2024. There is no wage
base limit for Medicare tax.
If you didn't deduct the employee's share from the
employee’s wages, you must pay the employee's share of
tax and your share of tax, a total of 12.4% for social
security tax and 2.9% for Medicare tax. See Completing
Form W-2 and Form W-3, later, for more information.
Note. Employers located in Puerto Rico, see the
Instructions for Form W-3 (PR).
In addition to withholding Medicare tax at 1.45%, you
must withhold a 0.9% Additional Medicare Tax from
wages you pay to an employee in excess of $200,000 in a
calendar year. You’re required to begin withholding

Additional Medicare Tax in the pay period in which you
pay wages in excess of $200,000 to an employee and
continue to withhold it each pay period until the end of the
calendar year. Additional Medicare Tax is only imposed on
the employee. There is no employer share of Additional
Medicare Tax. All wages that are subject to Medicare tax
are subject to Additional Medicare Tax withholding if paid
in excess of the $200,000 withholding threshold. For more
information on Additional Medicare Tax, go to IRS.gov/
ADMTfaqs.
$2,800 test. If you pay a household employee $2,800
or more in cash wages during 2025, you must report and
pay social security and Medicare taxes on all the wages,
including the first $2,800 paid to that employee. The test
applies to cash wages paid in 2025 regardless of when
the wages were earned. See Pub. 926 for more
information.
Line 1. Total cash wages subject to social security
tax. Enter the total of cash wages (see Cash wages,
earlier) paid in 2025 to each household employee who
meets the $2,800 test, explained earlier.

CAUTION

wages.

If you paid any household employee cash wages
of more than $176,100 in 2025, include on line 1
only the first $176,100 of that employee's cash

Line 2. Social security tax. Multiply the amount on
line 1 by 12.4% (0.124). Enter the result on line 2.
Line 3. Total cash wages subject to Medicare tax.
Enter the total cash wages (see Cash wages, earlier) paid
in 2025 to each employee who meets the $2,800 test,
explained earlier. There is no limit on wages subject to
Medicare tax.
Line 4. Medicare tax. Multiply the amount on line 3 by
2.9% (0.029). Enter the result on line 4.
Line 5. Total cash wages subject to Additional Medicare Tax withholding. Enter the total cash wages (see
Cash wages, earlier) paid to each employee in 2025 that
exceeded $200,000.
Line 6. Additional Medicare Tax withholding. Multiply
the amount on line 5 by 0.9% (0.009). Enter the result on
line 6.
Line 7. Federal income tax withheld. Enter any federal
income tax you withheld from the wages you paid to your
household employees in 2025. See Pub. 926 and Pub.
15-T for information on withholding federal income taxes.
Note. Household employers located in Puerto Rico, skip
line 7.
Line 8. Total social security, Medicare, and federal income taxes. Add lines 2, 4, 6, and 7. Enter the result on
line 8.
Line 9. Did you pay total cash wages of $1,000 or
more in any calendar quarter of 2024 or 2025 to all
household employees? Review the cash wages you
paid to all your household employees for each calendar
quarter of 2024 and 2025.
If the total for any quarter in 2024 or 2025 is not $1,000
or more, check “No,” stop here, and include the amount
5

DRAFT

Form W-2. See section 5 of Pub. 15 for more information
on cash and noncash wages, and Pub. 15-B for more
information on fringe benefits.

TREASURY/IRS AND OMB USE ONLY DRAFT
from line 8 on Schedule 2 (Form 1040), line 9. If you don't
file Form 1040, complete Schedule H, Part IV, and follow
the instructions under When and Where To File, earlier.
If the total for any quarter in 2024 or 2025 is $1,000 or
more, check “Yes” and complete Schedule H, Part II.

Part II. Federal Unemployment (FUTA) Tax

Together with state unemployment tax systems, the FUTA
tax provides funds for paying unemployment
compensation to workers who have lost their jobs. Most
employers pay both a federal and a state unemployment
tax.

The FUTA tax applies to the first $7,000 you pay to
each employee during a calendar year after subtracting
any payments exempt from FUTA tax. The FUTA tax rate
is 6.0% for 2025. But see Credit for contributions paid to
state next. Only employers pay FUTA tax. Don't collect or
deduct FUTA tax from your employee's wages. You must
pay it from your own funds.
Credit for contributions paid to state. You may be able
to take a credit of up to 5.4% against the FUTA tax,
resulting in a net FUTA tax rate of 0.6%. But to do so, you
must pay all the required contributions for 2025 to your
state unemployment fund by April 15, 2026. Fiscal year
filers must pay all required contributions for 2025 by the
due date of their federal income tax returns (not including
extensions).
State unemployment taxes are sometimes called
contributions. Contributions are payments that a state
requires you, as an employer, to make to its
unemployment fund for the payment of unemployment
benefits. However, contributions don't include:
• Any payments deducted or deductible from your
employees' pay;
• Penalties, interest, or special administrative taxes; or
• Voluntary contributions you paid to get a lower state
experience rate.
If you paid contributions to any credit reduction state,
see the instructions for line 23, later.
Lines 10 through 12. Answer the questions on lines 10
through 12 to see if you should complete Section A or
Section B of Part II.
Fiscal year filers. If you paid all state unemployment
contributions for 2025 by the due date of your return (not
including extensions), check the “Yes” box on line 11.
Check the “No” box if you didn't pay all of your state
contributions by the due date of your return.

Section A
Line 13. Name of the state where you paid unemployment contributions. Enter the two-letter abbreviation of
the name of the state (or the District of Columbia, Puerto
Rico, or the U.S. Virgin Islands) to which you paid
unemployment contributions. For a list of states and their
postal abbreviations, see State Names and Postal
Abbreviations, later.
6

Line 15. Total cash wages subject to FUTA tax. Enter
the total of cash wages (see Cash wages, earlier) you paid
in 2025 to each household employee, including
employees paid less than $1,000. However, don't include
cash wages paid in 2025 to any of the following
individuals.
• Your spouse.
• Your child who was under age 21.
• Your parent.
If you paid any household employee more than $7,000
in 2025, include on line 15 only the first $7,000 of that
employee's cash wages.
Line 16. FUTA tax. Multiply the wages on line 15 by
0.6% (0.006). Enter the result on line 16.

Section B

Complete lines 17 through 24 only if you checked
a “No” box on line 10, 11, or 12.

CAUTION

Credit for 2025. The credit you can take for any state
unemployment fund contributions for 2025 that you pay
after April 15, 2026, is limited to 90% of the credit that
would have been allowable if the contributions were paid
on or before April 15, 2026.
Line 17. Complete all columns below that apply.
Complete all columns that apply. If you don't, you won't get
a credit. If you need more space, attach a statement using
the same format as line 17. Your state will provide the
experience rate. If you don't know your rate, contact your
state unemployment tax agency.
You must complete columns (a), (b), and (h), even if
you weren't given an experience rate. If you were given an
experience rate of 5.4% or higher, you must also complete
columns (c) and (d). If you were given a rate of less than
5.4%, you must complete all columns.
If you were given a rate for only part of the year, or the
rate changed during the year, you must complete a
separate line for each rate period.
Column (b). Taxable wages. Enter the taxable wages
on which you must pay taxes to the unemployment fund of
the state shown in column (a). If your experience rate is
0%, enter the amount of wages you would have had to pay
taxes on if that rate hadn't been granted.
Column (h). Contributions paid to state
unemployment fund. Enter the total contributions
(defined earlier) you paid to the state unemployment fund
for 2025 by April 15, 2026. Fiscal year filers, enter the total
contributions you paid to the state unemployment fund for
2025 by the due date of your return (not including
extensions). If you’re claiming excess credits as payments
of state unemployment contributions, attach a copy of the
letter from your state.

DRAFT

You need to pay federal unemployment tax under the
FUTA, if you paid total cash wages of $1,000 or more in
any calendar quarter of 2024 or 2025 to household
employees.

Line 14. Contributions paid to your state unemployment fund. Enter the total of contributions (defined
earlier) you paid to your state unemployment fund for
2025. If you didn't have to make contributions because
your state gave you a 0% experience rate, enter “0% rate”
on line 14.

TREASURY/IRS AND OMB USE ONLY DRAFT
Line 18. Totals. Add the amounts in columns (g) and (h)
separately and enter the totals in the spaces provided.
Line 19. Add columns (g) and (h) of line 18. Add the
amounts shown in columns (g) and (h) of line 18. Enter the
total on line 19.
Line 20. Total cash wages subject to FUTA tax. Enter
the total cash wages subject to FUTA tax. See the line 15
instructions, earlier, for details.
Line 21. Multiply line 20 by 6.0% (0.06). Multiply the
wages on line 20 by 6.0% (0.06). Enter the result on
line 21.

Line 23. Enter the smaller of line 19 or line 22. Enter
the smaller of line 19 or line 22. However, if you paid state
unemployment contributions late or you're in a credit
reduction state, don't enter the smaller of line 19 or
line 22, as discussed next. You paid state unemployment
contributions late if you paid any state contributions after
the due date for filing Form 1040, 1040-SR, or 1040-SS
(not including extensions). You're in a credit reduction
state if you’re a household employer in a state which has
an amount greater than zero in the “Reduction Rate”
column of Worksheet 2.
If you paid state unemployment contributions late,

TIP use Worksheet 1 to figure the amount to enter on

line 23. If you're in a credit reduction state, use
Worksheet 2 to figure the amount to enter on line 23. If you
paid state contributions late and you're also in a credit
reduction state, complete Worksheet 1 before completing
Worksheet 2. If you didn't pay any state unemployment
contributions late and you're not in a credit reduction state,
you don't need to complete Worksheet 1 or Worksheet 2.

Part III. Total Household Employment Taxes
Line 25. Enter the amount from line 8. Enter the
amount from line 8. If there is no entry on line 8, enter -0-.
Line 26. Add line 16 (or line 24) and line 25. Add the
amounts on lines 16 and 25. If you were required to
complete Section B of Part II, add the amounts on lines 24
and 25 and enter the total on line 26.
Line 27. Are you required to file Form 1040? Follow
the instructions in the following chart.

IF you file Form. . .

THEN enter the amount from
Schedule H, line 8 or, if
applicable, line 26, on...

1040 or 1040-SR

Schedule 2 (Form 1040), line 9.

1040-NR

Schedule 2 (Form 1040), line 9.

1040-SS

Form 1040-SS, Part I, line 4.

1041

Form 1041, Schedule G, Part I,
line 7.

Paid Preparers
Paid Preparer Use Only. You must complete this part if
you were paid to prepare Schedule H, aren't an employee
of the filing entity, and aren't attaching Schedule H to Form
1040, 1040-SR, 1040-SS, 1040-NR, or 1041. You must
sign in the space provided and give the filer a copy of
Schedule H in addition to the copy to be filed with the IRS.

Completing Form W-2 and Form W-3

If you file one or more Forms W-2, you must also file Form
W-3. We encourage you to file electronically. If filing
electronically via the SSA's Form W-2 Online service, the
SSA will generate Form W-3 data from the electronic
submission.
You must report both cash and noncash wages in box 1
(Form 499R-2/W-2PR, box 7), as well as tips and other
compensation. For detailed information on preparing
these forms, see the General Instructions for Forms W-2
and W-3.
Employee's portion of taxes paid by employer. You’re
responsible for payment of your employee's share of the
taxes as well as your own. You can either withhold your
employee's share from the employee's wages or pay it
from your own funds. If you paid all of your employee's
share of social security and Medicare taxes, without
deducting the amounts from the employee's pay, the
employee's wages are increased by the amount of that tax
for income tax withholding purposes. However, the tax you
paid isn't counted as social security and Medicare wages
and isn't included in boxes 3 and 5 of Form W-2 (boxes 20
and 22 of Form 499R-2/W-2PR). Also, don't count the tax
as wages for FUTA tax purposes. Follow steps 1 through 3
below.
1. Enter the amounts you paid on your employee's
behalf in boxes 4 and 6 (boxes 21 and 23 of Form
499R-2/W-2PR). Don't include your share of these taxes.
2. Add the amounts in boxes 3, 4, and 6 (boxes 20, 21,
and 23 of Form 499R-2/W-2PR). However, if box 5 (box 22
of Form 499R-2/W-2PR) is greater than box 3 (box 20 of
Form 499R-2/W-2PR), then add the amounts in boxes 4,
5, and 6 (boxes 21, 22, and 23 of Form 499R-2/W-2PR).
3. Include the total in box 1 (box 7 of Form 499R-2/
W-2PR). Also include in box 1 any taxable noncash wages
which aren't reported in boxes 3 and 5 (boxes 20 and 22
of Form 499R-2/W-2PR).
On Form W-3, put an “X” in the “Hshld. emp.” box

TIP located in box b, Kind of Payer.

For information on filing Forms W-2 and W-3
electronically, go to the SSA's Employer W-2 Filing
Instructions & Information website at SSA.gov/employer.

DRAFT

Line 22. Multiply line 20 by 5.4% (0.054). Multiply the
wages on line 20 by 5.4% (0.054). Enter the result on
line 22.

If you don't file any of the above forms, complete
Schedule H, Part IV, and follow the instructions under
When and Where To File, earlier.

TREASURY/IRS AND OMB USE ONLY DRAFT
Worksheet 1. Credit for Late Contributions
1.

Enter the amount from Schedule H, line 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Enter the amount from Schedule H, line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Subtract line 2 from line 1. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.
5.

Enter total contributions paid to the state(s) after the Form 1040 or 1040-SR due
date . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the smaller of line 3 or line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Multiply line 5 by 90% (0.90) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Add lines 2 and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Enter the smaller of the amount on line 1 or line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Are you in a credit reduction state?
Yes. Enter the amount from line 8 above on Worksheet 2, line 1. Complete Worksheet 2 to figure the amount
to enter on Schedule H, line 23.
No. Enter the amount from line 8 on Schedule H, line 23.

State

Postal
Abbreviation

State

Alabama

Indiana

Alaska

Arizona

Arkansas

Postal
Abbreviation

State

Postal
Abbreviation

State

Postal
Abbreviation

Nevada

Tennessee

Iowa

New Hampshire

Texas

Kansas

New Jersey

Utah

Kentucky

New Mexico

Vermont

California

Louisiana

New York

Virginia

Colorado

Maine

North Carolina

Washington

Connecticut

Maryland

North Dakota

West Virginia

Delaware

Massachusetts

Ohio

Wisconsin

District of Columbia

Michigan

Oklahoma

Wyoming

Florida

Minnesota

Oregon

Puerto Rico

Georgia

Mississippi

U.S. Virgin
Islands

Hawaii

Missouri

Rhode Island

Idaho

Montana

South Carolina

Illinois

Nebraska

South Dakota

You Should Also Know
Estimated Tax Penalty

You may need to increase the federal income tax withheld
from your pay, pension, annuity, etc., or make estimated
tax payments to avoid an estimated tax penalty based on
your household employment taxes shown on Schedule H,
line 26. You may increase your federal income tax
withheld by giving your employer a new Form W-4, or by
giving the payer of your pension a new Form W-4P. Make
estimated tax payments by filing Form 1040-ES,
Estimated Tax for Individuals. For more information, see
Pub. 505.
Note. Household employers located in Puerto Rico make
estimated tax payments by filing Form 1040-ES (sp).

Pennsylvania

Estimated tax payments must be made as the tax
liability is incurred by April 15, 2025; June 16,
CAUTION 2025; September 15, 2025; and January 15,
2026. If you file your 2025 Form 1040 or 1040-SR by
January 31, 2026, and pay the rest of the tax you owe, you
don't need to make the payment due on January 15, 2026.
For more information, see Pub. 505.

Exception. You won't be penalized for failure to make
estimated tax payments if both (1) and (2) below apply for
the year.
1. You won't have federal income tax withheld from
wages, pensions, or any other payments you receive.
2. Your income taxes, excluding your household
employment taxes, wouldn't be enough to require
payment of estimated taxes.

DRAFT

State Names and Postal Abbreviations

TREASURY/IRS AND OMB USE ONLY DRAFT
Keep for Your Records

Worksheet 2. Household Employers in a Credit Reduction State

1. Enter the smaller of the amount from Schedule H, line 19 or line 22. (However, if you completed
Worksheet 1, enter the amount from line 8 of that Worksheet 1.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2. Enter the total taxable FUTA wages from Schedule H, line 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3. Place an “X” in the box of EVERY state in which you had to pay state unemployment tax this year. If all of the states you check have a
credit reduction rate of zero, you don't have to complete this Worksheet 2. For each state with a credit reduction rate greater than zero, enter
the FUTA taxable wages, multiply by the reduction rate, and then enter the credit reduction amount. Don't enter your state unemployment
wages in the FUTA Taxable Wages box. Also don't include in the FUTA Taxable Wages box wages that were excluded from state
unemployment tax. If any states don't apply to you, leave them blank.
Reduction Credit Reduction Postal Abbreviation
Rate

FUTA Taxable
Wages

Reduction
Rate

x 0.000

x 0.049

x 0.000

x 0.020

x 0.000

x 0.023

x 0.000

x 0.045

x 0.000

4. Total Credit Reduction. Add all amounts shown in the Credit Reduction boxes. Enter the
total here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5. Subtract line 4 of this Worksheet 2 from line 1 of this Worksheet 2 and enter the result here and on
Schedule H, line 23. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Credit Reduction

DRAFT

Postal Abbreviation FUTA Taxable
Wages

TREASURY/IRS AND OMB USE ONLY DRAFT

What Records To Keep

You must keep copies of Schedule H and related Forms
W-2, W-3, and W-4 for at least 4 years after the due date
for filing Schedule H or the date the taxes were paid,
whichever is later. You must also keep records to support
the information you enter on the forms you file. Copies
must be submitted to the IRS if requested. If you must file
Form W-2, you will need to keep a record of each
employee's name, address, and SSN. Each payday, you
should record and keep the dates and amounts of:
• Cash and noncash wage payments,
• Any employee social security tax you withhold or agree
to pay for your employee,
• Any employee Medicare tax you withhold or agree to
pay for your employee,
• Any federal income tax you withhold, and
• Any state employment taxes you withhold.

What Is the Earned Income Credit
(EIC)?

Which employees must I notify about the EIC? You
must notify your household employee about the EIC if you
agreed to withhold federal income tax from the employee's
wages but didn't do so because the income tax
withholding tables showed that no tax should be withheld.
You’re encouraged to notify each employee whose

TIP wages for 2025 were less than $61,555 ($68,675

if married filing jointly) that the employee may be
eligible for the EIC for 2025.

How and when must I notify my employees? You
must give the employee one of the following items.
• The official IRS Form W-2, which has the required
information about the EIC on the back of Copy B.
• A substitute Form W-2 with the same EIC information
on the back of the employee's copy that is on Copy B of
the official IRS Form W-2.
• Notice 797, Possible Federal Tax Refund Due to the
Earned Income Credit (EIC).
• Your written statement with the same wording as Notice
797.
If the notification isn't given on Form W-2 in a timely
manner, you must hand the notice directly to the employee
or send it by First-Class Mail to the employee's last known
address.
If you’re not required to give the employee a Form W-2,
you must provide the notification by February 9, 2026.
How do my employees claim the EIC? Eligible
employees claim the EIC on their 2025 tax returns.

Rules for Business Employers

Don't use Schedule H if you chose to report employment
taxes for your household employees along with your other
employees on Form 941 or 941 (sp), Employer's

State Disability Payments

Certain state disability plan payments to household
employees are treated as wages subject to social security
and Medicare taxes. If your employee received payments
from a plan that withheld the employee's share of social
security and Medicare taxes, include the payments on
lines 1, 3, and, if applicable, 5 of Schedule H and
complete the rest of Part I through line 7. Add lines 2, 4, 6,
and 7. (Household employers located in Puerto Rico, add
lines 2, 4, and 6.) From that total, subtract the amount of
these taxes withheld by the state. Enter the result on
line 8. Also, enter “disability” and the amount subtracted
on the dotted line next to line 8. See the notice issued by
the state for more details.

How To Correct Schedule H

If you discover an error on a Schedule H that you
previously filed with Form 1040, 1040-SR, or 1040-NR, file
Form 1040-X, Amended U.S. Individual Income Tax
Return, and attach a corrected Schedule H. If you
discover an error on a Schedule H that you previously filed
with Form 1040-SS, file a “Corrected” Form 1040-SS and
attach a corrected Schedule H. If you discover an error on
a Schedule H that you previously filed with Form 1041, file
an “Amended” Form 1041 and attach a corrected
Schedule H.
If you discover an error on a Schedule H that you filed
as a stand-alone return, file another stand-alone
Schedule H with the corrected information. In the top
margin of your corrected Schedule H, write (in bold letters)
“CORRECTED” followed by the date you discovered the
error.
Note. Household employers located in Puerto Rico that
discover an error on a Schedule H previously filed with
Form 1040-PR, file a “Corrected” Form 1040-PR and
attach a corrected Schedule H-PR.
If you owe tax, pay the tax in full with your Form 1040-X,
“Corrected” Form 1040-SS or 1040-PR, “Amended” Form
1041, or stand-alone Schedule H. If you overpaid tax on a
previously filed Schedule H, then, depending on whether
you adjust or claim a refund, you must certify that you
repaid or reimbursed the employee's share of social
security and Medicare taxes, or that you have obtained
consents from your employees to file a claim for refund for
the employee tax. See Pub. 926 for complete instructions.

How To Get Forms and Publications

To get the IRS forms and publications mentioned in these
instructions (including Notice 797), go to IRS.gov/Forms.

DRAFT

The EIC is a refundable tax credit for certain workers.

QUARTERLY Federal Tax Return; Form 943, Employer's
Annual Federal Tax Return for Agricultural Employees; or
Form 944, Employer's ANNUAL Federal Tax Return. If you
report this way, be sure to include your household
employees' wages on your Form 940, Employer's Annual
Federal Unemployment (FUTA) Tax Return.

TREASURY/IRS AND OMB USE ONLY DRAFT
Do You Have To File Form 1040, 1040-SR, 1040-SS, 1040-NR, or 1041?
Yes — Attach Schedule H to that form and mail to the address in your tax return instructions.

IF you live in...

THEN use this address...

Alabama, Arizona, Arkansas, Florida, Georgia, Louisiana, Mississippi,
New Mexico, North Carolina, Oklahoma, South Carolina, Tennessee,
Texas

Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0002

Connecticut, Delaware, District of Columbia, Illinois, Indiana, Iowa,
Kentucky, Maine, Maryland, Massachusetts, Minnesota, Missouri, New
Hampshire, New Jersey, New York, Pennsylvania, Rhode Island, Vermont,
Virginia, West Virginia, Wisconsin

Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002

Alaska, California, Colorado, Hawaii, Idaho, Kansas, Michigan, Montana,
Nebraska, Nevada, Ohio, Oregon, North Dakota, South Dakota, Utah,
Washington, Wyoming

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002

A foreign country, a U.S. territory,* or use an APO or FPO address, or file
Form 2555 or 4563, or are a dual-status alien

Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215

* If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Commonwealth of the Northern Mariana Islands,
see Pub. 570.

Privacy Act and Paperwork Reduction Act Notice. We
ask for the information on this form to carry out the Internal
Revenue laws of the United States. You’re required to give
us the information. We need it to ensure that you’re
complying with these laws and to allow us to figure and
collect the right amount of tax. If you don't provide the
information we ask for, or provide false or fraudulent
information, you may be subject to penalties.
You’re not required to provide the information requested
on a form that is subject to the Paperwork Reduction Act
unless the form displays a valid OMB control number.
Books or records relating to a form or instructions must be
retained as long as their contents may become material in
the administration of any Internal Revenue law.
Subtitle C, Employment Taxes, of the Internal Revenue
Code imposes employment taxes on wages and provides
for income tax withholding. This form is used to determine
the amount of the taxes that you owe. Section 6011
requires you to provide the requested information if the tax
is applicable to you. Section 6109 requires you to provide
your identification number.
Generally, tax returns and return information are
confidential, as required by section 6103. However,
section 6103 allows or requires the IRS to disclose or give
the information shown on your tax return to others as
described in the Code. For example, we may disclose your
tax information to the Department of Justice for civil and
criminal litigation, and to cities, states, the District of
Columbia, and U.S. commonwealths and territories to
administer their tax laws. We may also disclose this

information to other countries under a tax treaty, to federal
and state agencies to enforce federal nontax criminal
laws, or to federal law enforcement and intelligence
agencies to combat terrorism.
The time needed to complete and file this form will vary
depending on individual circumstances. The estimated
burden for individual taxpayers filing this form is approved
under OMB control number 1545-0074 and is included in
the estimates shown in the instructions for their individual
income tax return.
The estimated burden for all other taxpayers who file
this form is:
Recordkeeping . . . . . . . . . . . . . . . . . . . .
Learning about the law or the form. . . . . . .
Preparing the form . . . . . . . . . . . . . . . . .
Copying, assembling, and sending the form
to the IRS . . . . . . . . . . . . . . . . . . . . . . . .

.
.
.

1 hr., 38 min.
39 min.
1 hr., 3 min.
34 min.

If you have comments concerning the accuracy of
these time estimates or suggestions for making this form
simpler, we would be happy to hear from you. You can
send us comments from IRS.gov/FormComments. Or you
can send your comments to Internal Revenue Service, Tax
Forms and Publications Division, 1111 Constitution Ave.
NW, IR-6526, Washington, DC 20224. Don't send
Schedule H (Form 1040) to this address. Instead, see
When and Where To File, earlier.

DRAFT

No — Mail your completed Schedule H and payment to the address shown below that applies to you. No street address
is needed. See When and Where To File, earlier, for the information to enter on your payment.

File Type	application/pdf
File Title	2025 Instructions for Schedule H
Subject	Instructions for Schedule H, Household Employment Taxes
Author	W:CAR:MP:FP
File Modified	2025-12-04
File Created	2025-09-30